当前我国国有企业集团内部审计模式探讨

Research on the Current Internal Auditing Mode Our Country's State-owned Enterprises

介绍了当前我国国有企业集团面临的环境变化和内部审计的必要性,阐述了内部审计的定义和集团企业内部审计的特征,探讨了我国国有企业集团内部审计模式,揭示了当前内部审计的发展趋势。

This paper introduces the current environmental changes of the state-owned enterprises and the necessity of conducting the internal audit, expounds the definition of the internal audit and the characteristics of enterprise group＇s internal audit, probes into the internal auditing mode of our country＇s enterprise group, and reveals the developing tendency of the current internal audit.